diff --git a/src/main/java/com/divudi/bean/pharmacy/PharmacyController.java b/src/main/java/com/divudi/bean/pharmacy/PharmacyController.java
index 9424af207a4..bbdb8948cbc 100644
--- a/src/main/java/com/divudi/bean/pharmacy/PharmacyController.java
+++ b/src/main/java/com/divudi/bean/pharmacy/PharmacyController.java
@@ -3827,6 +3827,50 @@ public void generateConsumptionReportTableByBill(BillType billType) {
         }
     }
 
+    /**
+     * Multiplier to convert a stored {@code valueAt*Rate} into consumption-direction value.
+     *
+     * <p>Stored {@code billItemFinanceDetails.valueAt*Rate} (and the matching
+     * {@code billFinanceDetails.total*Value}) use a stock-direction sign: negative when
+     * stock leaves the source department, positive when it comes back. Consumption
+     * accounting is the inverse — an issue adds to consumption, a return/cancel subtracts.
+     * For every disposal-issue bill in this convention the contribution to consumption
+     * value is therefore {@code -valueAt*Rate}.</p>
+     *
+     * <p>See {@code DataAdministrationController.isFinanceValueNegative} for the canonical
+     * sign rules.</p>
+     */
+    private static double consumptionValueSign(BillTypeAtomic bta) {
+        if (bta == null) {
+            return 1.0;
+        }
+        switch (bta) {
+            case PHARMACY_DISPOSAL_ISSUE:
+            case PHARMACY_DISPOSAL_ISSUE_RETURN:
+            case PHARMACY_DISPOSAL_ISSUE_CANCELLED:
+                return -1.0;
+            default:
+                return 1.0;
+        }
+    }
+
+    /**
+     * Multiplier to convert a stored {@code billItem.qty} into consumption-direction qty.
+     * Issues add to consumption (+1); returns and cancellations subtract (-1).
+     */
+    private static double consumptionQtySign(BillTypeAtomic bta) {
+        if (bta == null) {
+            return 1.0;
+        }
+        switch (bta) {
+            case PHARMACY_DISPOSAL_ISSUE_RETURN:
+            case PHARMACY_DISPOSAL_ISSUE_CANCELLED:
+                return -1.0;
+            default:
+                return 1.0;
+        }
+    }
+
     public void generateConsumptionReportTableByBill(List<BillTypeAtomic> billTypeAtomics) {
         try {
             bills = new ArrayList<>();
@@ -3897,10 +3941,26 @@ public void generateConsumptionReportTableByBill(List<BillTypeAtomic> billTypeAt
                 PharmacyRow row = new PharmacyRow();
                 row.setBill(b);
 
-                // Simply aggregate the values displayed in the columns without manipulation
-                totalPurchase += b.getBillFinanceDetails().getTotalPurchaseValue() != null ? b.getBillFinanceDetails().getTotalPurchaseValue().doubleValue() : 0.0;
-                totalCostValue += b.getBillFinanceDetails().getTotalCostValue() != null ? b.getBillFinanceDetails().getTotalCostValue().doubleValue() : 0.0;
-                totalRetailValue += b.getBillFinanceDetails().getTotalRetailSaleValue() != null ? b.getBillFinanceDetails().getTotalRetailSaleValue().doubleValue() : 0.0;
+                // Apply consumption-direction sign so returns/cancellations subtract
+                // from net consumption rather than adding (issue #21025).
+                if (b.getBillFinanceDetails() != null) {
+                    double sign = consumptionValueSign(b.getBillTypeAtomic());
+
+                    double rowPurchase = b.getBillFinanceDetails().getTotalPurchaseValue() != null
+                            ? sign * b.getBillFinanceDetails().getTotalPurchaseValue().doubleValue() : 0.0;
+                    double rowCost = b.getBillFinanceDetails().getTotalCostValue() != null
+                            ? sign * b.getBillFinanceDetails().getTotalCostValue().doubleValue() : 0.0;
+                    double rowRetail = b.getBillFinanceDetails().getTotalRetailSaleValue() != null
+                            ? sign * b.getBillFinanceDetails().getTotalRetailSaleValue().doubleValue() : 0.0;
+
+                    row.setConsumptionPurchaseValue(rowPurchase);
+                    row.setConsumptionCostValue(rowCost);
+                    row.setConsumptionRetailValue(rowRetail);
+
+                    totalPurchase += rowPurchase;
+                    totalCostValue += rowCost;
+                    totalRetailValue += rowRetail;
+                }
 
                 pharmacyRows.add(row);
 
@@ -4083,23 +4143,32 @@ public void generateConsumptionReportTableByBillItems(List<BillTypeAtomic> billT
             totalRetailValue = 0.0;
 
             for (PharmacyRow row : pharmacyRows) {
-                // Simply aggregate the values displayed in the columns without manipulation
+                // Apply consumption-direction sign so returns/cancellations subtract
+                // from net consumption rather than adding (issue #21025).
                 if (row.getBillItem() != null && row.getBillItem().getBillItemFinanceDetails() != null) {
                     BigDecimal valueAtPurchase = row.getBillItem().getBillItemFinanceDetails().getValueAtPurchaseRate();
                     BigDecimal valueAtCost = row.getBillItem().getBillItemFinanceDetails().getValueAtCostRate();
                     BigDecimal valueAtRetail = row.getBillItem().getBillItemFinanceDetails().getValueAtRetailRate();
 
-                    if (valueAtPurchase != null) {
-                        totalPurchase += valueAtPurchase.doubleValue();
-                    }
+                    BillTypeAtomic bta = row.getBillItem().getBill() != null
+                            ? row.getBillItem().getBill().getBillTypeAtomic()
+                            : null;
+                    double valueSign = consumptionValueSign(bta);
+                    double qtySign = consumptionQtySign(bta);
 
-                    if (valueAtCost != null) {
-                        totalCostValue += valueAtCost.doubleValue();
-                    }
+                    double rowPurchase = valueAtPurchase != null ? valueSign * valueAtPurchase.doubleValue() : 0.0;
+                    double rowCost = valueAtCost != null ? valueSign * valueAtCost.doubleValue() : 0.0;
+                    double rowRetail = valueAtRetail != null ? valueSign * valueAtRetail.doubleValue() : 0.0;
+                    double rowQty = qtySign * (row.getBillItem().getQty() != null ? row.getBillItem().getQty() : 0.0);
 
-                    if (valueAtRetail != null) {
-                        totalRetailValue += valueAtRetail.doubleValue();
-                    }
+                    row.setConsumptionPurchaseValue(rowPurchase);
+                    row.setConsumptionCostValue(rowCost);
+                    row.setConsumptionRetailValue(rowRetail);
+                    row.setConsumptionQty(rowQty);
+
+                    totalPurchase += rowPurchase;
+                    totalCostValue += rowCost;
+                    totalRetailValue += rowRetail;
                 }
             }
 
@@ -4489,17 +4558,23 @@ public List<DepartmentCategoryWiseItems> generateConsumptionReportTableByDepartm
             try {
                 List<Object[]> results = getBillItemFacade().findObjectsArrayByJpql(jpql, parameters, TemporalType.TIMESTAMP);
 
+                // Apply consumption-direction sign so returns/cancellations subtract
+                // from net consumption rather than adding (issue #21025). netTotal is
+                // already stored with the correct sign, so it does not need flipping.
+                double valueSign = consumptionValueSign(billType);
+                double qtySign = consumptionQtySign(billType);
+
                 // Convert Object[] to DepartmentCategoryWiseItems
                 for (Object[] row : results) {
                     Department mainDept = (Department) row[0];
                     Department consumptionDept = (Department) row[1];
                     Item item = (Item) row[2];
                     Category category = (item != null) ? item.getCategory() : null;
-                    Double purchaseValue = row[3] != null ? ((Number) row[3]).doubleValue() : 0.0;
-                    Double costValue = row[4] != null ? ((Number) row[4]).doubleValue() : 0.0;
-                    Double retailValue = row[5] != null ? ((Number) row[5]).doubleValue() : 0.0;
+                    Double purchaseValue = row[3] != null ? valueSign * ((Number) row[3]).doubleValue() : 0.0;
+                    Double costValue = row[4] != null ? valueSign * ((Number) row[4]).doubleValue() : 0.0;
+                    Double retailValue = row[5] != null ? valueSign * ((Number) row[5]).doubleValue() : 0.0;
                     Double netTotal = row[6] != null ? ((Number) row[6]).doubleValue() : 0.0;
-                    Double qty = row[7] != null ? ((Number) row[7]).doubleValue() : 0.0;
+                    Double qty = row[7] != null ? qtySign * ((Number) row[7]).doubleValue() : 0.0;
 
                     DepartmentCategoryWiseItems dtoItem = new DepartmentCategoryWiseItems(
                             mainDept, consumptionDept, item, category,
@@ -12294,20 +12369,17 @@ public void exportConsumptionReportByBillToPdf() {
                     table.addCell(new PdfPCell(new Phrase(bill.getInvoiceNumber() != null ? bill.getInvoiceNumber() : "", normalFont)));
 
                     PdfPCell purchaseCell = new PdfPCell(new Phrase(
-                            bill.getBillFinanceDetails() != null && bill.getBillFinanceDetails().getTotalPurchaseValue() != null
-                                    ? decimalFormat.format(bill.getBillFinanceDetails().getTotalPurchaseValue()) : "0.00", normalFont));
+                            decimalFormat.format(row.getConsumptionPurchaseValue()), normalFont));
                     purchaseCell.setHorizontalAlignment(Element.ALIGN_RIGHT);
                     table.addCell(purchaseCell);
 
                     PdfPCell costCell = new PdfPCell(new Phrase(
-                            bill.getBillFinanceDetails() != null && bill.getBillFinanceDetails().getTotalCostValue() != null
-                                    ? decimalFormat.format(bill.getBillFinanceDetails().getTotalCostValue()) : "0.00", normalFont));
+                            decimalFormat.format(row.getConsumptionCostValue()), normalFont));
                     costCell.setHorizontalAlignment(Element.ALIGN_RIGHT);
                     table.addCell(costCell);
 
                     PdfPCell retailCell = new PdfPCell(new Phrase(
-                            bill.getBillFinanceDetails() != null && bill.getBillFinanceDetails().getTotalRetailSaleValue() != null
-                                    ? decimalFormat.format(bill.getBillFinanceDetails().getTotalRetailSaleValue()) : "0.00", normalFont));
+                            decimalFormat.format(row.getConsumptionRetailValue()), normalFont));
                     retailCell.setHorizontalAlignment(Element.ALIGN_RIGHT);
                     table.addCell(retailCell);
 
diff --git a/src/main/java/com/divudi/core/data/PharmacyRow.java b/src/main/java/com/divudi/core/data/PharmacyRow.java
index 126061db050..4ea123ebd1b 100644
--- a/src/main/java/com/divudi/core/data/PharmacyRow.java
+++ b/src/main/java/com/divudi/core/data/PharmacyRow.java
@@ -194,6 +194,11 @@ public class PharmacyRow implements Serializable {
     private BigDecimal valueOfStocksAtPurchaseRate = BigDecimal.ZERO;
     private BigDecimal valueOfStocksAtRetailSaleRate = BigDecimal.ZERO;
 
+    private double consumptionQty;
+    private double consumptionPurchaseValue;
+    private double consumptionCostValue;
+    private double consumptionRetailValue;
+
     private BigDecimal grossSaleRate = BigDecimal.ZERO;
     private BigDecimal discountRate = BigDecimal.ZERO;
     private BigDecimal marginRate = BigDecimal.ZERO;
@@ -1754,4 +1759,36 @@ public BigDecimal getValueOfStocksAtRetailSaleRate() {
     public void setValueOfStocksAtRetailSaleRate(BigDecimal valueOfStocksAtRetailSaleRate) {
         this.valueOfStocksAtRetailSaleRate = valueOfStocksAtRetailSaleRate;
     }
+
+    public double getConsumptionQty() {
+        return consumptionQty;
+    }
+
+    public void setConsumptionQty(double consumptionQty) {
+        this.consumptionQty = consumptionQty;
+    }
+
+    public double getConsumptionPurchaseValue() {
+        return consumptionPurchaseValue;
+    }
+
+    public void setConsumptionPurchaseValue(double consumptionPurchaseValue) {
+        this.consumptionPurchaseValue = consumptionPurchaseValue;
+    }
+
+    public double getConsumptionCostValue() {
+        return consumptionCostValue;
+    }
+
+    public void setConsumptionCostValue(double consumptionCostValue) {
+        this.consumptionCostValue = consumptionCostValue;
+    }
+
+    public double getConsumptionRetailValue() {
+        return consumptionRetailValue;
+    }
+
+    public void setConsumptionRetailValue(double consumptionRetailValue) {
+        this.consumptionRetailValue = consumptionRetailValue;
+    }
 }
diff --git a/src/main/webapp/reports/inventoryReports/consumption.xhtml b/src/main/webapp/reports/inventoryReports/consumption.xhtml
index b90e5a8d610..898fcaba195 100644
--- a/src/main/webapp/reports/inventoryReports/consumption.xhtml
+++ b/src/main/webapp/reports/inventoryReports/consumption.xhtml
@@ -518,8 +518,8 @@
                                     width="4em"
                                     style="text-align: right;"
                                     filterMatchMode="contains"
-                                    sortBy="#{b.bill.billFinanceDetails.totalPurchaseValue}">
-                                    <h:outputText value="#{b.bill.billFinanceDetails.totalPurchaseValue}">
+                                    sortBy="#{b.consumptionPurchaseValue}">
+                                    <h:outputText value="#{b.consumptionPurchaseValue}">
                                         <f:convertNumber pattern="#,##0.00"/>
                                     </h:outputText>
                                     <f:facet name="footer">
@@ -533,8 +533,8 @@
                                     width="4em"
                                     style="text-align: right;"
                                     filterMatchMode="contains"
-                                    sortBy="#{b.bill.billFinanceDetails.totalCostValue}">
-                                    <h:outputText value="#{b.bill.billFinanceDetails.totalCostValue}">
+                                    sortBy="#{b.consumptionCostValue}">
+                                    <h:outputText value="#{b.consumptionCostValue}">
                                         <f:convertNumber pattern="#,##0.00"/>
                                     </h:outputText>
                                     <f:facet name="footer">
@@ -548,8 +548,8 @@
                                     width="4em"
                                     style="text-align: right;"
                                     filterMatchMode="contains"
-                                    sortBy="#{b.bill.billFinanceDetails.totalRetailSaleValue}">
-                                    <h:outputText value="#{b.bill.billFinanceDetails.totalRetailSaleValue}">
+                                    sortBy="#{b.consumptionRetailValue}">
+                                    <h:outputText value="#{b.consumptionRetailValue}">
                                         <f:convertNumber pattern="#,##0.00"/>
                                     </h:outputText>
                                     <f:facet name="footer">
@@ -658,9 +658,9 @@
                                     width="4em"
                                     style="text-align: right; padding-right: 20px;"
                                     filterMatchMode="contains"
-                                    sortBy="#{i.billItem.qty}"
-                                    filterBy="#{i.billItem.qty}">
-                                    <p:outputLabel value="#{i.billItem.qty}"/>
+                                    sortBy="#{i.consumptionQty}"
+                                    filterBy="#{i.consumptionQty}">
+                                    <p:outputLabel value="#{i.consumptionQty}"/>
                                 </p:column>
 
                                 <p:column headerText="Status/Links" width="10em" exportable="false">
@@ -732,9 +732,8 @@
                                     width="6em"
                                     style="text-align: right;"
                                     filterMatchMode="contains"
-                                    sortBy="#{i.billItem.billItemFinanceDetails.valueAtPurchaseRate}">
-                                    <p:outputLabel
-                                        value="#{i.billItem.billItemFinanceDetails.valueAtPurchaseRate}">
+                                    sortBy="#{i.consumptionPurchaseValue}">
+                                    <p:outputLabel value="#{i.consumptionPurchaseValue}">
                                         <f:convertNumber pattern="#,##0.00"/>
                                     </p:outputLabel>
                                     <f:facet name="footer">
@@ -759,8 +758,8 @@
                                     width="6em"
                                     style="text-align: right;"
                                     filterMatchMode="contains"
-                                    sortBy="#{i.billItem.billItemFinanceDetails.valueAtRetailRate}">
-                                    <p:outputLabel value="#{i.billItem.billItemFinanceDetails.valueAtRetailRate}">
+                                    sortBy="#{i.consumptionRetailValue}">
+                                    <p:outputLabel value="#{i.consumptionRetailValue}">
                                         <f:convertNumber pattern="#,##0.00"/>
                                     </p:outputLabel>
                                     <f:facet name="footer">
@@ -785,8 +784,8 @@
                                     width="6em"
                                     style="text-align: right;"
                                     filterMatchMode="contains"
-                                    sortBy="#{i.billItem.billItemFinanceDetails.valueAtCostRate}">
-                                    <p:outputLabel value="#{i.billItem.billItemFinanceDetails.valueAtCostRate}">
+                                    sortBy="#{i.consumptionCostValue}">
+                                    <p:outputLabel value="#{i.consumptionCostValue}">
                                         <f:convertNumber pattern="#,##0.00"/>
                                     </p:outputLabel>
                                     <f:facet name="footer">